IGST Rules – Integrated Goods and Services Tax Rules, 2017

Rule 9 – In the case of supply of services by way of admission to, or organisation of a cultural

This rule was made and amended vide the following notifications
• Integrated Tax Notification No. 04/2018 (dated 31st December, 2018)

The proportion of value attributable to different States or Union territories, under subsection
(7) of section 13 of the said Act, in the case of supply of services by way of admission to,
or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a
celebration, conference, fair, exhibition or similar events, and of services ancillary to such
admission or organisation, where the location of the supplier of services or the location of the
recipient of services is outside India, and where such services are provided in more than one
State or Union territory , in the absence of any contract or agreement between the supplier of
service and recipient of services for separately collecting or determining the value of the services
in each such State or Union territory, as the case maybe, shall be determined by applying the
provisions of rule 5, mutatis mutandis”.